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VA HB1351

VA HB1351
Income tax, state; subtraction for retirement income of certain federal employees.


summary

Introduced
01/19/2026
In Committee
01/19/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Regular Session

Bill Summary

Income tax; subtraction; retirement income of certain federal employees. Establishes, beginning in taxable year 2026, an individual income tax subtraction for 20 percent of the retirement income of retirees covered under the federal Civil Service Retirement System (CSRS).

AI Summary

This bill, effective for taxable years beginning on or after January 1, 2026, allows individuals to subtract 20 percent of their retirement income received from the federal Civil Service Retirement System (CSRS) from their Virginia taxable income. The CSRS is a federal retirement system for certain government employees, and this subtraction aims to provide tax relief to these retirees.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Left in Finance (on 02/18/2026)

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location
State Bill Page https://lis.virginia.gov/bill-details/20261/HB1351
Fiscal Note/Analysis - Fiscal Impact statement From TAX (1/25/2026 4:42 pm) https://lis.blob.core.windows.net/files/1096345.PDF
BillText https://lis.virginia.gov/bill-details/20261/HB1351/text/HB1351
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